Allows residents of certain Highlands municipalities to designate on gross income tax returns that a portion of gross income tax paid be returned to municipality of residence.
Exempts construction, expansion, or renovation of building or structure owned and used by municipality or volunteer fire department from "Highlands Water Protection and Planning Act."
Exempts expansion or reconstruction, within 125% of existing footprint, of municipal and county buildings and certain emergency services buildings from "Highlands Water Protection and Planning Act."